176

LAWS OF MARYLAND.

part of his, her or their property, or that any real estate by
reason of defective description thereof, has not been properly
assessed, he shall proceed forthwith to correct his list and add
such property to the assessment, so that said property and the
owner thereof may be charged with the proper valuation and
assessment of property.

Failure to
return

schedule.

180. If any person or corporation has failed to make the
schedule and return provided for in section 173 of this act,
within the period of twenty days after the delivery or mailing
of said schedule to said person or corporation, it shall be the
duty of the assessor who has furnished said schedule, to pro-
ceed at once to assess and value all of the property of every
kind belonging to said person or corporation so failing, and
which is taxable in said assessment district under the terms of
this act, and to value and assess the said property at its full
cash value, and from said assessment when so made by said
assessor, there shall be no right of appeal to such persons or
corporation failing to make the schedule and returned as
required by the said section one hundred and seventy-three of
this act. For the" purpose of making said assessment and
valuations, said assessors shall have the power to examine
under oath the person or officer of the corporation failing to
make said returns, and any other person or persons, whom
he may have reason to believe, possesses any information
concerning said property.

Return and
oath of

assessors.

181. The said respective assessors appointed under this act
for each assessment district shall as soon as the valuations
directed by this act to be made by them, respectively, are
completed, make out a return, verified by the oath or affirma-
tion of said respective assessors for such assessment district,
which shall set forth the names of the owners within their
respective assessment districts to whom property has been
valued under this act, and a list of the property valued to such
owners respectively.
If the name of any owner is unknown, the property shall
be returned as belonging to a person unknown. After the
name of each owner as aforesaid, shall be set down, the prop-
erty valued to said owner, described as directed in this act and
the value thereof as valued, shall be duly extended opposite to
each item of said property, and such definite description shall
be given thereof, as shall make the same, if real estate, easily
identified. The said returns shall include all property which
is claimed to be exempt, and its valuation opposite said prop-
erty so claimed to be exempt, in a column provided for same,